PUB CONSULTING: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PUB CONSULTING
Largest movements
- Receivables within one year -€8,783
down €8,783 (-51.8%), from €16,950 to €8,167
of which Trade receivables: -€9,183
- Other debts -€17,233
down €17,233 (-4.9%), from €352,010 to €334,777
- Profit (loss) carried forward +€6,390
up €6,390 (+33.8%), from €18,926 to €25,316
- Gross operating margin -€382
down €382 (-3.9%), from €9,883 to €9,501
- Financial charges -€171
down €171 (-52.3%), from €328 to €157
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €500,532 | €493,814 | -€6,718 | -1.3% |
| Fixed assets | 21/28 | €483,392 | €483,392 | = | 0.0% |
| Financial fixed assets | 28 | €483,392 | €483,392 | = | 0.0% |
| Current assets | 29/58 | €17,139 | €10,422 | -€6,718 | -39.2% |
| Amounts receivable within one year | 40/41 | €16,950 | €8,167 | -€8,783 | -51.8% |
| Trade receivables | 40 | €16,950 | €7,767 | -€9,183 | -54.2% |
| Other amounts receivable | 41 | - | €400 | +€400 | |
| Cash at bank and in hand | 54/58 | €189 | €2,254 | +€2,065 | +1090.8% |
| Total equity and liabilities | 10/49 | €500,532 | €493,814 | -€6,718 | -1.3% |
| Equity | 10/15 | €123,634 | €130,025 | +€6,390 | +5.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Outside capital | 11 | - | €62,000 | +€62,000 | |
| Other | 1109/19 | - | €62,000 | +€62,000 | |
| Reserves | 13 | €42,709 | €42,709 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €36,509 | €36,509 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,926 | €25,316 | +€6,390 | +33.8% |
| Amounts payable | 17/49 | €376,897 | €363,789 | -€13,108 | -3.5% |
| Amounts payable after more than one year | 17 | €21,978 | €21,978 | = | 0.0% |
| Financial debts | 170/4 | €21,978 | €21,978 | = | 0.0% |
| Amounts payable within one year | 42/48 | €354,919 | €341,811 | -€13,108 | -3.7% |
| Trade debts | 44 | €194 | €2,222 | +€2,028 | +1044.0% |
| Suppliers | 440/4 | €194 | €2,222 | +€2,028 | +1044.0% |
| Taxes, remuneration and social security | 45 | €2,715 | €4,812 | +€2,097 | +77.3% |
| Taxes | 450/3 | €2,715 | €4,812 | +€2,097 | +77.3% |
| Other amounts payable | 47/48 | €352,010 | €334,777 | -€17,233 | -4.9% |
| Other operating charges | 640/8 | €493 | €560 | +€67 | +13.6% |
| Gross operating margin | 9900 | €9,883 | €9,501 | -€382 | -3.9% |
| Operating profit (loss) | 9901 | €9,390 | €8,941 | -€449 | -4.8% |
| Financial charges | 65/66B | €328 | €157 | -€171 | -52.3% |
| Recurring financial charges | 65 | €328 | €157 | -€171 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €9,062 | €8,784 | -€278 | -3.1% |
| Income taxes | 67/77 | €2,418 | €2,394 | -€25 | -1.0% |
| Profit (loss) for the period | 9904 | €6,643 | €6,390 | -€253 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,643 | €6,390 | -€253 | -3.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.